In the first drawing you already have a pretty good grasp of the shape of the animal. It is clearly a fox.
Most of the drawing is medium gray with some blank white areas. The long sweeping strokes that make up
the fur are probably too long. Most of the fur lines move in the right direction though.
The legs and feet may be the area that could use the most improvement.
In the second drawing you've made a lot of progress with the value range. The face is much better. The
eye looks great! It looks shiny and wet and smooth like it should. The black tips on the ears have a nice better
value range. The ears would look more realistic with some messy unruly hairs inside them like in the pics
below. It looks like you have started drawing some of the subtle hairs in the white area of the chin
and chest which is good.
The fur on the back of the neck is a good length. It's short and fine and the angle is good. The fur on the
body is finer and more delicate which is good but some of the strokes are still too long and the fur on the legs
probably isn't pointing in the most believable direction.
The markings on the legs are better but the legs and feet are still a little over simplified. From the shoulders
all the way to the toes, you are still figuring outhow the joints and muscles are arranged under the skin.
The feet don't seem to have toes.
Here are some reference pics. They may not look like the pic you used but they probably have some similarities.
Notice the lighter patches of hair above the eyes and at the rump? There are darker patches along the snout
and at the shoulders. The dark leg markings can blend a little more gradually . The tail hairs are shorter and
radiate outward more from the shaft of the tail.
You are getting better and better at identifying the little details that add up to a realistic drawing.
Just keep doing what you're doing. Here are some redlines that might illustrate what I've been